Adams County, Indiana — A Decatur man accused of stealing more than $240,000 from taxpayers while serving as trustee for Union Township in Adams County pleaded guilty to felony theft, perjury, and conflict of interest on Wednesday.
In August of last year, Nathan Mihm was arrested and charged with perjury, four counts of conflict of interest, and two types of theft.
As part of a plea deal with Adams County prosecutors, he admitted to one count of perjury, two counts of conflict of interest, and one count of theft ranging from $750 to $50,000. All charges are Level 6 felonies.
If the judge accepts the plea agreement, Mihm will be sentenced to 6 years in prison, with all but 850 days (a little more than 2 years) suspended.
According to the agreement, Mihm will serve four months of those days in Adams County Jail and the remainder on home detention. Those four months are reduced to two, with the plea agreement stating that it is 60 “actual” days versus 120 “sentence” days. Mihm may also serve 15 weekends in jail while on home detention, according to the plea agreement.
The charges against Mihm stem from allegations that he subcontracted township work to a company he owned without notifying township officials.
According to Adams County Court records, the township hired Kiess Electric for a variety of services, including custodial care and snow removal. However, Mihm subcontracted those tasks to his own private company, “The Mihm Company.”
The Indiana State Board of Accounts (SBOA) investigated Mihm and his alleged actions in 2023 and discovered that the subcontracts Mihm’s Company allegedly received totaled nearly $241,000.
The SBOA also discovered that he employed his wife as an assistant and used township funds to pay her amounts that exceeded Indiana Code limits.
As part of the plea agreement, Mihm will have to repay Union Township the $241,000 he stole.
The sentencing date has yet to be set.
